As a general rule your daughter is liable for UK Income Tax on her income world wide. However, under the Double Taxation Treaty between the UK and Switzerland any tax deducted by Switzerland is allowable as a tax credit against any UK tax liability.On leaving the UK she should:

Complete a form P85 and send it to her tax office. This tells HMRC that she has left the UK permanently and they will mark her as non-resident from the next tax year. The tax year in which she leaves will be, under an extra statutory concession, be split into 2 parts, one resident and one non resident.

Once she is non-resident she may spend only 90 days in the UK in each tax year to retain non-resident status.

Right Mike, that is two tax years, 13/14 and the current year 14/15. She will be liable to UK taxation on the whole of her world wide earned income. Again there is a Double Taxation Treaty between the UK and the US and, in addition, for many individual states within the Union also, so similar tax credit rules apply.

Of course she retains, as a British Citizen,, her entitlement to a Personal Allowance. For 14/15 it as, as you are probably aware, GBP 10K.

The split residency creates 2 sections for Income Tax purposes, the period before departure and that after. In the tax year following the year of departure the P85 process will treat her as non-resident.

Without quantitative figures, of course, I cannot give other than general comment and advice.

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